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of <h1>CENVAT Credit Rules Amended: Manufacturers in Specified Areas Can Claim Full Credit Despite Previous Duty Exemptions</h1> The Central Government has amended the CENVAT Credit Rules, 2002, through Notification No. 39/2002-CE(N.T.) dated November 14, 2002. The amendment introduces a special dispensation for inputs manufactured in specified areas, including the North East region, Kutch district of Gujarat, and Jammu and Kashmir. It allows manufacturers to claim CENVAT credit on inputs or capital goods as if no duty exemption was provided under certain previous notifications. This change aims to ensure that manufacturers in these regions can fully utilize CENVAT credit benefits, despite any duty exemptions previously applied.
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